Grant terms, defined plainly.
68 federal, budget, proposal, post-award and nonprofit terms, current with the 2024 Uniform Guidance revision.
- 2 CFR 200Federal
- Part 200 of Title 2 of the Code of Federal Regulations, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. It governs how recipients and subrecipients manage, spend, document and audit federal grant funds. The 2024 revision took effect for awards made on or after October 1, 2024.see: Uniform Guidance, Allowable cost, Single Audit, De minimis rate
- 501(c)(3)Nonprofit
- The section of the Internal Revenue Code that exempts charitable, educational, religious and scientific organizations from federal income tax and lets donors deduct contributions. Most private foundations require a current IRS determination letter showing 501(c)(3) status, or a fiscal sponsor that has one.see: Form 990, Fiscal sponsor, General operating support
- Allowable costBudget
- A cost that can be charged to a federal award because it meets the tests in 2 CFR 200.403: it is necessary, reasonable and allocable to the award, consistent with the organization's own policies, adequately documented, and not barred by the cost principles or the award terms.see: Unallowable cost, Direct cost, 2 CFR 200
- ALNFederal
- Assistance Listing Number, the five-digit identifier (two-digit agency prefix, a period, then three digits) that names each federal assistance program on SAM.gov, such as 93.224 for the HRSA Health Center Program. It replaced the CFDA number and is required on the SF-424 and the Schedule of Expenditures of Federal Awards.see: SAM.gov, SF-424, NOFO
- Budget justificationBudget
- The narrative that explains and calculates every line in the proposed budget, for example salary times percent effort, mileage times rate, or unit cost times quantity. Reviewers use it to check that costs are reasonable, allocable and tied to the project activities.see: SF-424A, Personnel costs, Allowable cost
- Budget periodPost-Award
- The interval, usually 12 months, for which federal funds are obligated and authorized for spending. A multi-year period of performance is often split into several budget periods, each funded by its own Notice of Award after a continuation review.see: Period of performance, Continuation application, Carryover
- Capacity buildingNonprofit
- Funding or support that strengthens an organization's ability to deliver its mission, such as finance systems, data infrastructure, staff training, strategic planning or fundraising capacity, rather than paying for a specific program's direct services.see: General operating support, Restricted funds
- CarryoverPost-Award
- Moving unobligated funds from one budget period into the next within the same period of performance. Some awards allow carryover automatically under expanded authorities; others require a prior approval request that explains why the funds went unspent and how they will be used.see: Expanded authorities, Prior approval, Budget period
- CloseoutPost-Award
- The process that ends a federal award after the period of performance. Under 2 CFR 200.344, recipients generally must submit final financial, performance and property reports and liquidate obligations within 120 calendar days after the end date, and subrecipients within 90 days to their pass-through entity, unless the agency sets a different deadline.see: Period of performance, Federal Financial Report (SF-425), RPPR
- Competing continuationFederal
- An application to extend a project beyond its current period of performance that competes for funding against other applicants and goes through full merit review. NIH calls this a renewal (Type 2); HRSA programs such as the Health Center Program run service area competitions for the same purpose.see: Continuation application, Objective review, Period of performance
- Continuation applicationPost-Award
- A non-competing request for the next budget period of an existing multi-year award, often called a non-competing continuation or progress report. The agency checks progress against approved objectives, financial status and compliance before issuing the next Notice of Award.see: Competing continuation, Budget period, RPPR, SF-PPR
- Contractual costsBudget
- The budget category for purchased goods and services obtained through procurement, such as an external evaluator, IT vendor or consultant. Contracts must follow the procurement standards in 2 CFR 200.317 through 200.327 and are distinct from subawards, which carry out part of the program itself.see: Subrecipient vs contractor, Subaward, SF-424A
- Cooperative agreementFederal
- A federal assistance award in which the agency expects substantial involvement with the recipient during the project, as defined in 31 U.S.C. 6305. The NOFO and award terms spell out the agency's role, such as approving key staff, work plans or data collection tools.see: Notice of Award, NOFO, Program officer
- De minimis rateBudget
- The indirect cost rate an organization may charge without negotiating a rate with a federal agency. Under 2 CFR 200.414(f), for awards made on or after October 1, 2024, the de minimis rate is up to 15% of modified total direct costs (MTDC), up from 10% before the revision.see: MTDC, Indirect cost rate, NICRA
- Direct costBudget
- A cost that can be identified specifically with a particular award or activity, such as program staff salaries, participant supplies or project travel. Costs that benefit several programs at once, such as rent for shared offices or the finance department, are usually indirect.see: Indirect cost rate, Personnel costs, Allowable cost
- DrawdownPost-Award
- Requesting federal cash from the award through the agency's payment system, such as the HHS Payment Management System or Treasury ASAP. Recipients must minimize the time between receiving and spending funds, and interest earned on advances above $500 per year must be remitted.see: Federal Financial Report (SF-425), Notice of Award
- EHBsFederal
- HRSA Electronic Handbooks, the system where HRSA applicants complete the second phase of many applications and where recipients manage awards, submit progress reports and prior approval requests, and view Notices of Award.see: Grants.gov Workspace, UDS, Notice of Award
- EquipmentBudget
- Tangible personal property with a useful life of more than one year and a per-unit acquisition cost of at least $10,000, or the organization's lower capitalization threshold. The 2024 revision of 2 CFR 200 raised the threshold from $5,000. Equipment is excluded from MTDC and carries inventory and disposition rules.see: MTDC, SF-424A, 2 CFR 200
- eRA CommonsFederal
- The NIH electronic research administration portal also used by several other HHS agencies. Applicant organizations and principal investigators must register before submitting, and recipients use it to check application status, file RPPRs and manage awards.see: RPPR, Grants.gov Workspace, SAM.gov
- Evaluation planProposal
- The proposal section that explains how the applicant will measure whether the project worked: evaluation questions, indicators, data sources, collection schedule, analysis methods and who does the work. Strong plans tie each measure back to a stated objective in the logic model.see: Logic model, SMART objectives, Outcome vs output
- Federal Financial Report (SF-425)Post-Award
- The standard form recipients use to report cash receipts, expenditures, unobligated balances, cost share and program income on a federal award. The award sets the frequency, no more often than quarterly and no less than annually, plus a final report at closeout.see: Drawdown, Closeout, Program income
- Fiscal sponsorNonprofit
- An established 501(c)(3) that accepts and manages grants on behalf of a project without its own tax-exempt status. In a comprehensive model the project becomes a program of the sponsor; in a grant model the sponsor regrants funds to the project and keeps oversight.see: 501(c)(3), Restricted funds
- Form 990Nonprofit
- The annual information return most tax-exempt organizations file with the IRS, reporting revenue, expenses, governance, executive compensation and program activities. Smaller organizations may file the 990-EZ or the 990-N e-Postcard. Funders often request the latest 990 to check financial health.see: 501(c)(3), Single Audit
- Fringe benefitsBudget
- Employer costs tied to salaries, such as payroll taxes, health insurance, retirement contributions and paid leave, covered in 2 CFR 200.431. Budgets usually apply a fringe rate to each salary line, and the rate must match the organization's established policy.see: Personnel costs, MTDC, Budget justification
- General operating supportNonprofit
- Unrestricted funding a grantee can spend on any mission-related expense, including salaries, rent and overhead. Many foundations have moved toward this form of grant because it lets organizations cover costs that project budgets leave out.see: Restricted funds, Capacity building, 501(c)(3)
- Grants.gov WorkspaceFederal
- The shared online area in Grants.gov where an applicant team fills out, reviews and submits federal application forms. Team members can be assigned to individual forms, and only users holding the organization's AOR role can submit. ELIXIR CONSUMERS prepares the narratives and attachments that the applicant uploads to Workspace.see: SF-424, SAM.gov, UEI
- Indirect cost rateBudget
- The percentage applied to a direct cost base to recover shared costs that cannot be tied to one award, such as administration, accounting and facilities. Organizations use either a negotiated rate (NICRA) or the de minimis rate, and some programs cap indirect costs by statute.see: NICRA, De minimis rate, MTDC, Direct cost
- JustGrantsFederal
- The U.S. Department of Justice grants management system used by OJP, OVW and the COPS Office. Applicants typically submit the SF-424 and SF-LLL in Grants.gov first, then complete the full application and later manage the award in JustGrants.see: Grants.gov Workspace, SF-424, Notice of Award
- Letters of supportProposal
- Letters from partners, community members or officials that confirm their backing for the project and, ideally, a specific commitment such as referrals, space, data or staff time. Reviewers give more weight to letters that name concrete roles than to generic endorsements.see: MOU, Objective review
- Logic modelProposal
- A one-page diagram or table linking a project's inputs and activities to its outputs and short-term, intermediate and long-term outcomes. Many federal and foundation applications require one because it shows reviewers how the work is expected to produce change.see: Theory of change, Outcome vs output, Evaluation plan
- LOIProposal
- Letter of inquiry or letter of intent. For foundations, a short pre-proposal that summarizes the need, approach and request so the funder can decide whether to invite a full proposal. For some federal programs, a non-binding notice that helps the agency plan its review.see: NOFO, Program officer
- Matching fundsBudget
- Non-federal resources a program requires the applicant to contribute, usually expressed as a ratio or percentage of the federal share, such as a 1 to 1 match. Matching is a form of cost share and follows the same documentation rules under 2 CFR 200.306.see: Cost share, Budget justification
- MOUProposal
- Memorandum of understanding, a written agreement between partner organizations that defines each party's roles, responsibilities, data sharing and resources for a project. Consortium and partnership programs often require signed MOUs as application attachments.see: Letters of support, Subaward
- MTDCBudget
- Modified total direct costs, the base most indirect rates are applied to. It includes salaries, fringe, materials and supplies, services, travel and up to the first $50,000 of each subaward, and excludes equipment, capital expenditures, rent, tuition remission, scholarships, participant support costs and subaward amounts above $50,000.see: De minimis rate, Indirect cost rate, Participant support costs, Equipment
- NICRABudget
- Negotiated Indirect Cost Rate Agreement, the agreement between an organization and its cognizant federal agency that sets the indirect cost rate or rates it may charge to federal awards. Federal agencies must generally accept a current NICRA unless a statute or regulation limits indirect costs.see: Indirect cost rate, De minimis rate, MTDC
- NOFOFederal
- Notice of Funding Opportunity, the federal announcement that describes a program's purpose, eligibility, award amounts, deadlines, application contents, review criteria and post-award requirements. Applicants should treat it as the scoring guide and checklist for the proposal.see: Rubric, Objective review, ALN, LOI
- Notice of AwardPost-Award
- The official legal document that obligates federal funds to a recipient. It lists the amount, budget period, period of performance, terms and conditions, and any special conditions or reporting requirements the recipient accepts when it draws funds.see: Budget period, Period of performance, Drawdown
- Objective reviewProposal
- The independent merit review in which panels of outside experts score eligible applications against the published review criteria. HRSA and ACF use this term; other agencies call it merit or peer review. Scores inform, but do not always determine, final funding decisions.see: Rubric, Technical review, NOFO
- Outcome vs outputProposal
- Outputs count what a project does or produces, such as 312 adults completing an 8-session class. Outcomes describe the change that results, such as lower average HbA1c among those adults at 6 months. Reviewers expect objectives framed around outcomes, with outputs as evidence of delivery.see: Logic model, SMART objectives, Evaluation plan
- Participant support costsBudget
- Direct costs for items such as stipends, subsistence allowances, travel allowances and registration fees paid to or on behalf of participants or trainees, but not employees, in conferences or training projects. They are excluded from MTDC and usually need prior approval to rebudget.see: MTDC, Prior approval, Direct cost
- Pass-through entityFederal
- An organization, often a state agency, that receives a federal award and makes subawards to other organizations to carry out part of the program. Under 2 CFR 200.332 it must assess subrecipient risk, pass down award terms, monitor performance and review subrecipient audits.see: Subaward, Subrecipient vs contractor, Single Audit
- Period of performancePost-Award
- The total time span, set in the Notice of Award, during which the recipient may incur new obligations to carry out the approved work. It can include one or more budget periods. Costs incurred outside it are unallowable unless pre-award costs were approved.see: Budget period, Closeout, Expanded authorities
- Personnel costsBudget
- Salaries and wages for employees working on the project, covered in 2 CFR 200.430. Budgets usually show each position, annual salary, percent effort and months, and charges must be backed by records that reflect the work actually performed.see: Fringe benefits, Time and effort reporting, Budget justification
- Prior approvalPost-Award
- Written permission from the awarding agency, required before certain actions under 2 CFR 200.407 and 200.308, such as changing the scope or objectives, replacing key personnel, extending the period of performance or rebudgeting participant support costs. Approval should be in hand before the change happens.see: Expanded authorities, Carryover, Program officer
- Program incomePost-Award
- Gross income the recipient earns directly from award-supported activities, such as fees for services or registration fees, during the period of performance. Under 2 CFR 200.307 it is used by the deductive, additive or cost-sharing method, as the award terms specify, and is reported on the SF-425.see: Federal Financial Report (SF-425), Cost share
- Program officerFederal
- The funder staff member responsible for the programmatic side of an award: answering questions about fit before submission, monitoring progress and reviewing scope changes. Federal agencies pair program officers with grants management specialists who handle the business and financial side.see: Prior approval, LOI, Cooperative agreement
- Restricted fundsNonprofit
- Contributions a donor or funder limits to a specific purpose or time period. Nonprofit financial statements report them as net assets with donor restrictions until the conditions are met, and they cannot be used for general expenses.see: General operating support, Capacity building, Fiscal sponsor
- RPPRPost-Award
- Research Performance Progress Report, the standard format federal research agencies such as NIH and NSF use for annual and final progress reports on research awards. NIH recipients submit it in eRA Commons; NSF recipients file through Research.gov.see: eRA Commons, Continuation application, SF-PPR, Closeout
- RubricProposal
- The set of review criteria and point values reviewers use to score an application, such as need, response, evaluative measures, impact, resources and support requested. Mapping each narrative section to the rubric makes it easy for reviewers to find what they are scoring.see: Objective review, NOFO, Technical review
- SAM.govFederal
- The System for Award Management, the federal government's registration system for entities that apply for or receive federal awards. Registration issues the UEI, must be renewed every 365 days, and must be active at application and throughout the award. SAM.gov also hosts the Assistance Listings.see: UEI, ALN, Grants.gov Workspace
- SF-424Federal
- The Application for Federal Assistance, the standard cover form for most federal grant applications. It records the applicant's legal name, UEI, ALN, project title, funding requested and the signature of the authorized organization representative.see: SF-424A, ALN, UEI, Grants.gov Workspace
- SF-424ABudget
- Budget Information for Non-Construction Programs, the federal form that summarizes the proposed budget by object class category, such as personnel, fringe benefits, travel, equipment, supplies, contractual, other and indirect charges, with federal and non-federal shares.see: SF-424, Budget justification, Cost share
- SF-PPRPost-Award
- The Performance Progress Report, a standard federal form used by many non-research programs to report progress against approved goals and objectives. Agencies may pair it with program-specific performance measure attachments.see: RPPR, Continuation application, Federal Financial Report (SF-425)
- Single AuditPost-Award
- The organization-wide audit required under 2 CFR 200 Subpart F for non-federal entities that spend $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024, up from $750,000. It is due to the Federal Audit Clearinghouse within 30 days of the auditor's report or 9 months after fiscal year end, whichever is earlier.see: Single Audit findings, 2 CFR 200, Pass-through entity
- Single Audit findingsPost-Award
- Deficiencies the auditor reports in the Schedule of Findings and Questioned Costs, such as internal control weaknesses, noncompliance or questioned costs. The auditee must prepare a corrective action plan, and repeat findings can raise a funder's risk rating or trigger special award conditions.see: Single Audit, Pass-through entity, Allowable cost
- SMART objectivesProposal
- Objectives that are Specific, Measurable, Achievable, Relevant and Time-bound, for example: by June 30 of year 2, reduce the share of adult patients with diabetes whose HbA1c is above 9% from 31% to 26%. Federal reviewers often score objectives on whether they meet these tests.see: Outcome vs output, Evaluation plan, Logic model
- SubawardFederal
- An award made by a pass-through entity to a subrecipient to carry out part of a federal program. The subaward must carry the required federal terms, and first-tier subawards of $30,000 or more must be reported under the Federal Funding Accountability and Transparency Act.see: Pass-through entity, Subrecipient vs contractor, MTDC
- Subrecipient vs contractorFederal
- The 2 CFR 200.331 distinction between a partner that carries out part of the program and is accountable for program results (a subrecipient, funded by a subaward) and a vendor that provides goods or services within normal business operations (a contractor, paid under a procurement contract). The choice changes monitoring, audit and MTDC treatment.see: Subaward, Contractual costs, Pass-through entity
- SupplantingBudget
- Using grant funds to replace state, local or organizational funds that would otherwise have paid for the same activity. Many federal programs, especially DOJ and Department of Education formula programs, prohibit supplanting by statute and require that grant funds add to existing resources.see: Allowable cost, Unallowable cost, Matching funds
- Technical reviewProposal
- An initial screen of applications for eligibility, completeness and formatting, such as page limits, required attachments and funding ceilings, before merit review. Applications that fail it may never reach reviewers, so a submission checklist built from the NOFO is worth running every time.see: Objective review, NOFO, Rubric
- Theory of changeProposal
- A narrative explanation of why and how a set of activities is expected to produce the intended long-term change, including the assumptions and evidence behind each step. It is broader than a logic model, which maps the same reasoning into a table.see: Logic model, Evaluation plan
- Time and effort reportingPost-Award
- Documentation that salaries charged to federal awards reflect work actually performed, as required by 2 CFR 200.430(i). Records must be supported by internal controls, cover the employee's total activity, and show how effort was split across awards and other functions.see: Personnel costs, Single Audit findings, Allowable cost
- UDSFederal
- The Uniform Data System, the annual report every HRSA-funded health center and look-alike submits on patients, services, staffing, clinical quality measures and finances. It is due in February for the prior calendar year, and its measures, such as diabetes control and depression screening, often anchor health center grant objectives.see: EHBs, SMART objectives
- UEIFederal
- Unique Entity Identifier, the 12-character alphanumeric ID assigned through SAM.gov that replaced the DUNS number for federal awards on April 4, 2022. It is required on federal applications and is passed down to subrecipients.see: SAM.gov, SF-424
- Unallowable costBudget
- A cost that cannot be charged to a federal award, either because the cost principles in 2 CFR 200 Subpart E bar it, such as alcoholic beverages, entertainment, lobbying, fundraising, bad debts and fines, or because the award terms exclude it. Unallowable costs charged in error are typically questioned in audits and repaid.see: Allowable cost, Single Audit findings, Supplanting
- Uniform GuidanceFederal
- The common name for 2 CFR 200, which OMB issued in 2013 to merge eight earlier circulars, including A-110, A-122 and A-133, into one set of rules. OMB revised it in 2020 and again in 2024.see: 2 CFR 200, Single Audit, De minimis rate
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